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Canada's Income Tax Act contains several rules allowing the Canada Revenue Agency to collect tax debts by pursuing someone other than the original taxpayer.

In Heydary Green Professional Corporation v. The King, the Tax Court of Canada delivers a clear and uncompromising message: GST/HST bad debt deductions are not governed by flexibility, fairness, or practical difficulty—they are governed by strict statutory compliance.

On May 2, 2014, the British Columbia Securities Commission (the "BCSC") issued an oral decision allowing the shareholder rights plan (the "Plan") of Augusta Resource Corporation ("Augusta"), which had been overwhelmingly approved by the shareholders of Augusta at a meeting held on such date ..

The following is a guide for companies that wish to launch their initial going public transaction in Canada and obtain a listing on the Toronto Stock Exchange (TSX) or TSX Venture Exchange (TSX-V).

Foreign lenders and capital markets have provided sources of capital for Canadian real estate financing at interest rates and on other terms that are not otherwise available from Canadian lenders and investors.

Culminating a process that began in October, 2002 with the introduction of Bill 198, the Province of Ontario has announced that significant amendments to the Securities Act (Ontario) will take effect on December 31, 2005 introducing civil liability for secondary market disclosure.

In Ontario, both the federal and provincial governments make financial support available to eligible businesses under a variety of programs.

Section 160 of Canada's Income Tax Act is a tax collection tool. It thwarts taxpayers attempting to hide assets from a Canada Revenue Agency tax collector by transferring those assets to friends or relatives or related corporations.

In what has been one of the most litigated and acrimonious takeover bids of the past year, the Bureau de décision et de révision (Québec) (the "Bureau") exercised its public interest discretionary power to cease trade the issuance of shares by Fibrek Inc. ("Fibrek") to a "white knight".

Le 10 juin dernier, dans l'arrêt Greenfield Mining Services Inc. c. Agence du revenu du Québec, la Cour du Québec (la Cour), sous la plume de l'Honorable Jo Ann Zaor, a déterminé que la ...

Recently, many China-based issuers listed on Canadian stock exchanges (a "Canadian Exchange") have sought to complete a going private transaction ("GPT").

The Canadian Securities Administrators (CSA) recently issued a request for comment on proposed National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure (Proposed Instrument)

In August 2008, Mr. Paul Donald ("Donald"), who was then an officer of Research In Motion Limited ("RIM"), bought $305,000 in common shares of Certicom Corp. ("Certicom"), a company that RIM had an ongoing interest in acquiring.

The Jumpstart Our Business Startups Act, or the JOBS Act, significantly reduces regulation and the attendant cost of raising capital, conducting an IPO and related public company reporting obligations.

Presentations from the 2nd Annual Cross-Institutional Lending Conference are designed empower you with the knowledge needed to more effectively structure security...

New proposals are made to help maintain and enhance investor confidence in the integrity of Canadian capital markets.

Following are this week's summaries of the Court of Appeal for Ontario for the week of December 27, 2021. There were only two substantive civil decisions released this week.

Les conséquences financières de la pandémie de COVID-19 se font durement sentir, et ce, particulièrement chez les entreprises en démarrage et les petites entreprises.